Supreme Court of India

The State of Uttar Pradesh and Anr. v. M/s. Hindustan Safety Glass Works (p) Ltd.

Neutral citation
Reported as [1996] 3 S.C.R. 678
Decided 20 March 1996

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Sales Tax: U.P. Sales Tax Act 194&-Section 4- -Notification, issued under- Granting exemption in respect of specified goods produced by specified undertakings for a specified period-Effect of on Section 8(2A) of the Central Sales Tax Act prior to amendment-The exemption from the Central Sales Tax Act under the repealed provision was in respect of 'sales or purchases ..... of any goods by a dealer and granted exemption to any goods exempt from tax genera/ly'-fleld, respondent not entitled to the benefit of S.8(2A) of the Central Sales Tax Act. Gazette Notification under Section 4- of the State

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